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Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Public Domain Mark 1.0. You can find more information here.

Bibliographic data

fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

Access restriction

There is no access restriction for this record.

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Public Domain Mark 1.0. You can find more information here.

Monograph

Title:
Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin
Parallelsachtitel:
Report on the Municipal Administration and industries of the city of Berlin
Publication:
Berlin: H. S. Hermann, 1905
Language:
English
German
Scope:
105 Seiten
Berlin:
B 807 Recht. Justiz: Einzelne Rechtsgebiete
DDC Group:
340 Recht
URN:
urn:nbn:de:kobv:109-1-15474047
Location:
Zentral- und Landesbibliothek Berlin
Shelfmark:
B 807 Steu 39
Copyright:
Public Domain
Accessibility:
Free Access

Chapter

Title:
The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:
I. The leading principles of the house- and ground-taxes as assessed by government

Contents

Table of contents

  • Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)
  • Title page
  • Kön. Pr. Ministerium des Innern. Bibliothek
  • Contents
  • Die städtischen Abgaben vom Grundbesitz mit Rücksicht auf die staatliche Steuerreform von 1891/93
  • Preface
  • I. Die Hauptgrundsätze für die Veranlagung der Gebäude- und Grundsteuer seitens des Staates
  • II. u. III. Die neuere Entwickelung der Gebäude- und Grundsteuer zu einer kommunalen Grundsteuer aus Anlaß der Reform der Einkommensteuer des Staates
  • IV.
  • V.
  • Anhang I.
  • Anhang II.
  • The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93
  • Preface
  • I. The leading principles of the house- and ground-taxes as assessed by government
  • II. & III. The recent development of the house- and ground-taxes into a local ground-tax in consequence of the reform of the government income-tax
  • IV.
  • V.
  • Appendix I.
  • Appendix II.
  • Beziehungen der Stadt zu den verschiedenen Betriebseinrichtungen
  • Relations of the city of Berlin to the different public industries
  • [Tabellen. (Tables)]
  • 1. Gaswerke. Gas-Works
  • 2. Wasserwerke. Water-Works
  • 3. Kanalisation und Rieselfelder. Drainage and Fields (irrigated with sewage)
  • 4. Vieh- und Schlachthof, einschließlich Fleischbeschau. Stock-yard and Slaughter-house (together with Inspection of the Shambles)
  • 5. Markthallen. Market-Halls
  • 6. Straßenbahngesellschaften. Tramway-Companies
  • 7. Berliner Elektrizitätswerke. Berlin Electric Works
  • ColorChart

Full text

I. The leading principles of the house- and ground- 
taxes as assessed by government. 
By the Act of May 21., 1861, the house-tax and the 
sround-tax were separated. 
a) The general house-tax was made payable on build- 
ings and the court-yards and gardens appertaining to them. 
The rate of duty on dwelling-houses is 4%,, on buildings 
exclusively or principally appropriated for industrial pur- 
poses, 2%, on the value of usufruct. The value of usufruct in 
towns and in those country-places where the majority of 
dwelling-houses are regularly let, is fixed according to the 
last ten years’ average value of the rent, otherwise, if 
necessary, by valuation. The assessment is revised every 
15 years. In order to keep the tax-rolls (Szeuerrollen) up to 
date, all alterations owing to change of hands, or involving 
the taxability of buildings (especially public edifices) hitherto 
exempt from taxation, or vicé versd, are entered on the 
register. At the end of the first 15 years’ period, the 
revenue of this tax had risen from 21 million Marks to 
30-8 millions. According to the estimate of 1893, it 
amounted 
in the towns to 44,116,000 Marks, 
in the country to 14,027,000 Marks. 
b) By an Act of May 21., 1861, the ground-tax also 
was newly regulated. It is payable on all landed property, 
(real estates, or lots, Grundsticke) fit to yield profit, but not 
subject to house-tax. The ground-tax is assessed according 
to the net proceeds (Reinertrag). Net proceeds of a piece 
of land in this case means the surplus which remains after the 
expenses for management (farming, cultivation, &c. Be- 
wirtschaftung) have been deducted from the gross amount 
of proceeds, and which is likely to be — not temporarily, 
but — regularly derived from the property in question. 
Therefore, in this case also, the tax is not assessed 
according to the actual proceeds, but to the average pro- 
$|
	        

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Berichte Aus Anlass Des Besuches Der Englischen Kommission Zum Zweck Des Studiums Städtischer Einrichtungen Im Auslande Im Juni 1905. H. S. Hermann, 1905.
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